Finance and Taxation [2009] No. 115
The provinces, autonomous regions, municipalities directly under the Central Government, the municipal finance bureaus (bureaus), the State Administration of Taxation, the Finance Bureau of the Xinjiang Production and Construction Corps, the Guangdong Branch of the General Administration of Customs, and the directly affiliated customs:
In order to encourage scientific research and technological development, and promote scientific and technological progress, with the approval of the State Council, import and export of scientific and technological development products to foreign-funded R&D centers are exempted from import taxation, and domestic and foreign-funded R&D institutions purchase domestically-produced equipment for full refund of value-added tax. The relevant matters are now clearly defined as follows:
1. The foreign investment R&D center shall apply the “Interim Provisions on the Exemption of Import Taxes for Scientific and Technological Development Products†(Ministry of Finance, General Administration of Customs, Order No. 44 of the State Administration of Taxation) exempt from import taxation. According to the time of its establishment, the following conditions shall be met:
(1) For foreign-invested R&D centers established on or before September 30, 2009, the following conditions shall be met:
1. R&D expense standards: (1) For newly established foreign-invested R&D centers less than two years, the total investment is not less than US$5 million as an independent legal entity; as the company’s internal departments or branches, its total R&D investment is not Less than 5 million US dollars; (2) For foreign-invested R&D centers with two years or more, the annual expenditure of R&D expenditure of enterprises shall not be less than RMB 10 million.
2. Full-time research and experimental development personnel should not be less than 90 people.
3. The original value of the equipment purchased since its establishment has not been less than 10 million yuan.
(2) For foreign-invested R&D centers established on or after October 1, 2009, the following conditions shall be met:
1. R&D expense standard: As an independent legal person, its total investment is not less than 8 million US dollars; as the company's internal departments or branches, its total R&D investment is not less than 8 million US dollars.
2. Full-time research and experimental development personnel should not be less than 150 people.
3. The original value of the equipment purchased since its establishment has not been less than 20 million yuan.
The specific review method shall be formulated separately by the Ministry of Commerce in conjunction with the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation.
2. Domestic and foreign R&D institutions that apply for the full refund of VAT policies for the purchase of domestically produced equipment include:
(1) Scientific research and technology development institutions as stipulated in the Interim Provisions on the Exemption of Import Taxes for Science and Technology Development Products (Order No. 44 of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation).
(2) Scientific research institutions and schools as stipulated in the Regulations on the Exemption of Import Taxes for Scientific Research and Teaching Supplies (Ministry of Finance, General Administration of Customs, Order No. 45 of the State Administration of Taxation).
(3) A foreign-invested R&D center that meets the conditions stipulated in Article 1 of this Notice.
The specific tax refund management measures shall be formulated separately by the State Administration of Taxation and the Ministry of Finance.
3. The equipment referred to in this notice refers to the experimental equipment, devices and instruments listed in the annex to this notice that provide the necessary conditions for scientific research, teaching and scientific and technological development. '
4. The implementation period of this notice is from July 1, 2009 to December 31, 2010.
Laboratory equipment, devices and instruments (excluding pilot equipment) that provide the necessary conditions for scientific research, teaching and technological development, including the following three categories:
First, the experimental environment
(1) Teaching laboratory instruments and devices;
(2) Teaching teaching, demonstration instruments and devices;
(3) Ultra-clean equipment (such as ventilation, sterilization, pure water, purification equipment, etc.);
(4) Special experimental environment equipment (such as ultra-low temperature, ultra-high temperature, high pressure, low pressure, strong corrosion equipment, etc.);
(5) Special power sources and light sources (such as electrodes, switches, coils, various light sources, etc.);
(6) Cleaning cycle equipment;
(7) Thermostatic equipment (such as water bath, incubator, sterilizer, etc.);
(8) Small crushing and grinding preparation equipment.
Second, sample preparation equipment and devices
(1) Special pumps (such as molecular pumps, ion pumps, vacuum pumps, peristaltic pumps, worm gear pumps, dry pumps, etc.);
(2) Cultivation equipment (such as incubators, fermenters, etc.);
(3) Micro-sampling equipment (such as pipettes, samplers, precision Tianping);
(4) Separation, purification, and concentration equipment (such as centrifuge, chromatography, chromatography, extraction, crystallization equipment, rotary evaporator, etc.);
(5) Gas, liquid, solid mixing equipment (such as vortex mixers, etc.):
(6) Gas-making equipment and gas compression equipment:
(7) Special sample preparation equipment (such as slicer, tablet press, coating machine, thinner, polishing machine, etc.), experimental injection, extrusion, granulation, membrane pressure equipment: laboratory sample pretreatment equipment;
(8) Laboratory-specific small appliances (such as dispensers, measuring tools, circulators, washers, tools, etc.).
Third, laboratory special equipment
(1) Special photographic and photographic equipment (such as underwater, high altitude, high temperature, low temperature, etc.);
(2) Research equipment and key equipment and components for ships:
(3) Special data recording equipment and materials (such as large format scanners, large format plotters, tape drives, CD players, etc.):
(4) Special electronic components (such as circuit boards, special transistors, ASICs, etc.):
(5) Special equipment for materials science (such as dry glue meter, special crucible, ceramic, graphic conversion equipment, plate making for plate, special plasma source, ion source, epitaxial furnace, diffusion furnace, sputtering instrument, ion etching machine, Material testing machine, etc.), reliability testing equipment, microelectronic processing equipment, communication simulation equipment, communication environment testing equipment;
(6) Small-scale melting equipment (such as vacuum, powder, electroslag, etc.), special welding equipment;
(7) Special equipment for small dyeing and finishing and spinning test;
(8) Electrophysiological equipment.
1.cylindrical milling cutter
Used for processing flat surfaces on horizontal milling machines. Cutter teeth are distributed on the circumference of the milling cutter, and are divided into straight teeth and spiral teeth according to tooth shape. According to the number of teeth and coarse teeth and two kinds of fine teeth. The helical tooth rough tooth milling cutter has fewer teeth, high tooth strength and large chip space, which is suitable for rough machining. Fine-tooth milling cutters are suitable for finishing.
2. face milling cutter
Also known as disc milling cutter, used for vertical milling machine, end milling machine or gantry milling machine processing plane, end face and circumference have cutter teeth, also have coarse teeth and fine teeth. The structure has three kinds: integral type, insert type and transferable type.
3. End milling cutter
Used for processing grooves and step surface, knife teeth in the circumference and end face, can not work along the axial feed. When the end mill has end teeth through the center, axial feed can be provided.
4. Three-side edge milling cutter
Used for processing all kinds of grooves and steps, its two sides and circumference are provided with cutter teeth.
5. Angle milling cutter
For milling grooves at a certain Angle, there are two kinds of single Angle and double Angle milling cutters.
6.Saw Blade milling cutter
Used for machining deep grooves and cutting off workpieces, there are more cutter teeth on the circumference. In order to reduce the friction during milling, there are 15 '~1° auxiliary Angle on both sides of the cutter teeth. In addition, there are keyway milling cutters, dovetail slot milling cutters, T - shaped slot milling cutters and various forms of milling cutters.
End Mill,Roughing End Mill,Carbide Square Drill Bit,Coating Machine Tools
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